荷蘭增值稅代表制度GFR & LFR -

荷蘭增值稅代表制度GFR & LFR

Q:非荷蘭居民的納稅人指派增值稅代表有幾種態樣？
Q:非荷蘭居民的納稅人指派增值稅代表採用一般許可GFR License)態樣內容為何?
Q:非荷蘭居民的納稅人指派增值稅代表採用有限許可(LFR License)態樣內容為何?
Q:荷蘭稅局要求增值稅代表繳交保證金(Security)的規定為何?荷蘭增值稅代表人連帶對稅局擔負債務的責任(Liability for VAT Debts)為何?
Q:荷蘭數字中間商和電子市場(Digital Intermediaries and Electronic Marketplaces)中與增值稅代表人角色之關聯性為何?
Q:誰可以在荷蘭擔任財政代表？

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Judy Wang CPA
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Q-NRI-NL-001
非荷蘭居民的納稅人指派增值稅代表有幾種態樣？
A:
兩種態樣:一般許可態樣(GFR:General Fiscal Representative)及有限許可態樣(LFR:Limited Physical Representative)。
一般許可態樣GFR:
非荷蘭居民（NRI:Non-Netherlands Resident)的納稅人只能使用一名在荷蘭的一般財務代表(GFR)的服務，並且只有在爲荷蘭增值稅目的進行註冊後（即非荷蘭人居民必須獲得荷蘭的增值稅號碼）。
非荷蘭居民有自己申請NL開頭VAT ID，可選擇指派一般財務代表，但不是強制性的。
但是如果一個非荷蘭居民納稅人在荷蘭向私人進行遠距離銷售，並且銷售額在一個歷年內超過荷蘭距離銷售門檻值，則必須指定一名持有一般許可證的財政代表，如果該納稅人所在國沒有關於互助的法律文書。
有限許可態樣LFR:
使用有限許可財政代表(LFR)的專業服務的非居民應稅人(NRI)不需要在荷蘭註冊增值稅。
非荷蘭居民納稅人可以在其發票上使用有限代表的增值稅號碼。
在歐盟區內供應品時，必須在發票上註明代表的增值稅號碼。
這有點像台灣的Business Agent營業代理人制度。

Q-NRI-NL-002
荷蘭對於一個非荷蘭居民（Non-Netherlands Resident) 指派增值稅代表( VAT Representatives)的機制為何?
A:
適用於非居民(NRI)供應的其他機制（如增值稅代表或代理、代位求償等）
Other Mechanics Applicable to Supplies by Nonresidents (e.g., VAT Representatives or Agencies, Subrogation, etc.)
《荷蘭增值稅法》規定，非荷蘭居民納稅人（即未在荷蘭設立且在荷蘭沒有固定營業所的增值稅納稅人）可以在荷蘭指定一名財務代表，以履行在荷蘭的VAT義務。
在下述具體情況下，必須任命一名財政代表。
這不是登記的替代辦法，而是管理由此產生的賠償責任的一種替代辦法。
根據增值稅實施法令，可以向財政代表頒發一般或有限許可證。
《增值稅法令》進一步規定了荷蘭圍繞財政代表性的增值稅條例。
The Dutch VAT Act provides for the possibility for non-Dutch resident taxable persons (i.e., VAT taxable persons not established in the Netherlands and not having a fixed establishment in the Netherlands) to appoint a fiscal representative in the Netherlands for purposes of fulfilling VAT obligations in the Netherlands.
In specific situations described below, the appointment of a fiscal representative is compulsory.
This is not an alternative to registering, but rather, an alternative way to administer the resulting liability.
According to the VAT Implementing Decree, a general or a limited license may be granted to a fiscal representative.
Further guidance as to the Dutch VAT regulations surrounding fiscal representation are laid down in a VAT Decree.

Q-NRI-NL-003
非荷蘭居民的納稅人指派增值稅代表採用一般許可(GFR License)態樣內容為何?
A:
非荷蘭居民的納稅人需在荷蘭申請VAT 證號。
非荷蘭居民有自己申請NL開頭VAT ID，可選擇指派一般財務代表，但不是強迫性的。
但是如果一個非荷蘭居民納稅人在荷蘭向私人進行遠距離銷售，並且銷售額在一個歷年內超過荷蘭距離銷售門檻值，則必須指定一名持有一般許可證的財政代表，如果該納稅人所在國沒有關於互助的法律文書。
持有一般許可證的財務代表代表非居民應稅人在其所有應繳納荷蘭增值稅的貨物和服務供應、其在共同體內的採購和在荷蘭進口產品方面行事，除非已爲這些交易指定了持有有限許可證和財務代表。
A fiscal representative with a general license acts on behalf of a nonresident taxable person for all its supplies of goods and services for which Dutch VAT is due, its intra-Community acquisitions and importation of products in the Netherlands, unless a fiscal representative with a limited license has been appointed for those transactions.

非荷蘭居民有自己申請NL開頭VAT ID，可選擇指派一般財務代表，但不是強制性的。
非荷蘭居民的納稅人只能使用一個在荷蘭的一般財務代表的服務，並且只有在爲荷蘭增值稅目的進行註冊後（即非荷蘭人居民必須獲得荷蘭的增值稅號碼）。非荷蘭納稅人只能使用一名一般財務代表的服務。
如果非荷蘭居民納稅人指定了持有通用執照的荷蘭財務代表，該代表的增值稅號碼、姓名和地址不需要在非居民應稅人開具的發票上註明。
A non-Dutch resident taxable person may use the services of only one general fiscal representative in the Netherlands and only after registering itself for Dutch VAT purposes (i.e., the non-Dutch resident must obtain a Dutch VAT number). A non-Dutch taxable person may use the services of only one general fiscal representative.

If a non-Dutch resident taxable person has appointed a Dutch fiscal representative with a general license, the representative’s VAT number, name and address need not be indicated on the invoices raised by the nonresident taxable person.
需強制性指派一般財務代表的情形
如果一個非荷蘭居民納稅人在荷蘭向私人進行遠距離銷售，並且銷售額在一個歷年內超過荷蘭距離銷售門檻值，則必須指定一名持有一般許可證的財政代表，如果該納稅人所在國沒有關於互助的法律文書。
If a non-Dutch resident taxable person makes distance sales in the Netherlands to private persons, and the sales exceed the Dutch distance sales threshold in a calendar year, a fiscal representative with a general license must be appointed when no legal instrument relating to mutual assistance exists with the country in which that taxable person is established.
財政代表應爲其代理的每一個納稅人申請單獨的第23條許可證
持有一般許可證的財政代表，可以爲非荷蘭居民應稅人申請增值稅法第二十三條所稱許可證。這種第23條許可證允許從貨物實際進口的時刻起，直到定期提交增值稅申報表的時刻，將貨物進口到歐盟應繳納的增值稅延遲繳納。財政代表應爲其代理的每一個納稅人申請單獨的第23條許可證。
關於指定稅務代理人的程序，請參閱第10.4節。
A fiscal representative with a general license may apply for a license as referred to in Article 23 of the VAT Act for the non-Dutch resident taxable person. Such an Article 23 license allows for the deferment of the VAT due on importation of goods into the EU from the moment of physical importation until the moment the periodical VAT return is filed. A fiscal representative should apply for a separate Article 23 license for every taxable person it acts for.
For information about the procedure for appointing a tax agent, see Section 10.4.

Q-NRI-NL-004
非荷蘭居民的納稅人指派增值稅代表採用有限許可(LFR License)態樣內容為何?
A:

使用有限許可證的財政代表的專業服務的非居民應稅人不需要在荷蘭註冊增值稅。
這有點像台灣的Business Agent營業代理人制度。

具有有限許可證的財務代表可以代表非居民應稅人員進行增值稅實施令中列出的有限數量的交易。
非荷蘭居民納稅人在向荷蘭進口產品和隨後供應此類貨物的過程中，可以指定一名持有有限許可證的財政代表。非荷蘭居民可以爲上述活動任命一名以上持有有限許可證的財務代表。然而，採購貨物和隨後的供應品應由同一財務代表報告，以確保審計線索。
如果貨物進口後再遠距離銷售給其他成員國的私人，則必須指定一名持有一般許可證的財政代表。
使用有限許可證的財政代表的專業服務的非居民應稅人不需要在荷蘭註冊增值稅。非荷蘭居民納稅人可以在其發票上使用有限代表的增值稅號碼。在製造社區內供應品時，必須在發票上註明代表的增值稅號碼。有限許可證的財政代表，也可以爲非荷蘭居民應稅人申請第二十三條許可證。持有有限許可證的財務代表必須在第23條許可證上使用自己的增值稅號碼。

A fiscal representative with a limited license can represent a nonresident taxable person for a limited number of transactions listed in the VAT Implementing Order.
A non-Dutch resident taxable person may appoint a fiscal representative with a limited license in the course of its importations of products into the Netherlands and the subsequent supply of such goods. A non-Dutch resident may appoint more than one fiscal representatives with a limited license for these above-mentioned activities. However, acquisitions of goods and subsequent supplies should be reported by the same fiscal representative to secure the audit trail.
For the importation of goods followed by distance sales to private persons in other Member States, a fiscal representative with a general license must be appointed.
A nonresident taxable person using the professional services of a fiscal representative with a limited license is not required to register for VAT in the Netherlands. The non-Dutch resident taxable person can use the VAT number of the limited representative on its invoices. When making intra-Community supplies, the VAT number of the representative must be stated on the invoice.
A fiscal representative with a limited license may also apply for an Article 23 license for the non-Dutch resident taxable person. The fiscal representative with a limited license must use its own VAT number on such Article 23 license.

Q-NRI-NL-005
荷蘭稅局要求增值稅代表繳交保證金(Security)的規定為何?
A:

需稅局設定擔保金
增值稅檢查員確定的金額安全設置有利於荷蘭增值稅管理。
在這種擔保被稅務機關接受之前，不授予許可證。
The VAT inspector determines the amount of the security to be set in favor of the Dutch VAT administration.
The license is not granted before such guarantee is accepted by the tax collector.
一般許可證的財務代表的擔保金額
爲確定具有一般許可證的財務代表的擔保金額，以每個季度應繳納的平均增值稅爲起點，或者，如果增值稅更高，則以進口、收購和供應不屬於零增值稅稅率的情況下應每月繳納的增值稅作爲起點。如果貨物受到更多的應稅事件（例如，進口和隨後的供應），在確定擔保金額時只考慮這些應稅事件。
持有一般許可證的財務代表代表多個委託人行事的，財務代表可以要求一筆（集合）金額的擔保，適用於所有委託人的活動。
For determining the amount of the security for a fiscal representative with a general license, the average VAT due each quarter, or, if this is more, the VAT which would have been due each month if the imports, acquisitions and supplies would not fall under the zero VAT rate, is taken as a starting point. If goods are subject to more taxable events (e.g., import and subsequent supply) only of such taxable events is taken into account when determining the amount of security.
Where a fiscal representative with a general license acts on behalf of more than one principal, the fiscal representative may ask for one (collective) amount of security applicable to the activities of all of its principals.
有限許可證的財務代表的擔保金額
爲確定有限許可證的財務代表的擔保金額，以如果進口、採購和供應不屬於增值稅零稅率，每月應繳納的增值稅爲起點。
For determining the amount of the security for a fiscal representative with a limited license, the VAT which would have been due each month if the imports, acquisitions and supplies would not fall under the zero VAT rate, is taken as a starting point.

表1顯示了用於確定最低和最高金額的下列標準：
Table 1 shows the following standards apply for determining the minimum and maximum amounts:

Table 1

Category of goods	Percentage of security	Minimum security	Maximum amount security
1. Bulk goods, intermediate goods and operating assets	5%	€ 5.000	€ 100.000
2. Consumer goods	5%	€ 5.000	€ 500.000

設立荷蘭稅號
荷蘭稅號保證金計算方式如下
計算公式:預計一年營業額除12個月 * VAT * 5%
舉例:EUR1200萬除12 X 21% X 5% = EUR10,500
一年預計做1200萬歐元生意 , 保證金EUR10,500

Q-NRI-NL-006
荷蘭增值稅代表人連帶對稅局擔負債務的責任(Liability for VAT Debts)為何?
A:

一般許可證GFR和有限許可證LFR的財務代表之間有一個重要的區別。
There is an important distinction between fiscal representatives with a general license and those with a limited license.
一般許可證的稅務代表的責任
持有一般許可證的稅務代表的責任最大化，最高可達每個歷年的擔保金額。
這意味着擁有一般許可證的財務代表對任何未繳增值稅、任何到期利息和任何行政處罰負連帶責任，最高不超過每個日曆年的擔保金額。
The liability of the tax representative with a general license is maximized up to the amount of the security each calendar year.
This means that a fiscal representative with a general license is jointly liable for any underpaid VAT, any interest due, and any administrative penalties due by the principal up to the amount of the security each calendar year.
有限許可證的稅務代表的責任
有限許可的代表人共同承擔全部應納稅款、利息和行政處罰。
許可證有限的財政代表的責任沒有最大化。
The representative with a limited license is jointly liable for the whole amount of the tax due, interest and administrative penalties.
The liability of the fiscal representative with a limited license is not maximized.

Q-NRI-NL-007
荷蘭數字中間商和電子市場(Digital Intermediaries and Electronic Marketplaces)中與增值稅代表人角色之關聯性為何?

A:
電訊、廣播及電子供應服務（”TBE服務”）
Telecommunications, Broadcasting and Electronically Supplied Services (“TBE services”)
數字中間商有時被視爲某些跨境企業對消費者提供電信、廣播和電子供應服務（”TBE服務”）的供應商（例如，數字內容所有者向聚合商提供內容，聚合商再通過應用商店向最終客戶推銷應用程序）。
歐盟增值稅實施條例》第9a條規定了確定此類交易中須遵守登記要求的供應商的規則。
實施條例在整個歐盟具有直接效力。
根據第9a條，如果以電子方式提供的服務是由電信網絡、接口、門戶或應用商店提供的，則以其本人名義代表另一供應商行事的中間人一般被視爲供應商本身，除非中間人明確披露（例如在發票和收據上），就中間人的用品而言，應將先前的供應商視爲供應商，而且這種待遇反映在當事人之間的合同安排中。
同樣的規則也適用於通過互聯網、電信網絡接口或門戶提供的電話服務。然而，在TBE服務交易中的參與者的唯一作用是提供支付處理服務，不能被視爲受該服務規則約束的供應商。

Digital intermediaries are sometimes treated as suppliers of certain cross-border business-to-consumer supplies of telecommunications, broadcasting and electronically supplied services (“TBE services”) (for example, where a digital content owner supplies content to an aggregator who then makes a digital product available through an app store which markets the app to final customers).
Article 9a of the EU VAT Implementing Regulation provides rules for identifying the supplier subject to registration requirements in such transactions. The Implementing Regulation has direct effect throughout the EU.
Under Article 9a, if electronically supplied services are supplied by a telecommunications network, interface, portal or app store, an intermediary that acts in his or her own name, on behalf of another supplier is generally treated as the supplier itself, unless the intermediary explicitly discloses (e.g., on invoices and receipts) that the prior supplier should be treated as the supplier with respect to the intermediary’s supplies and this treatment is reflected in the contractual arrangements between the parties. The same rules apply to telephone services provided through the internet, a telecommunications network interface or portal. However, a participant in a TBE service transaction whose sole role is to provide payment processing services cannot be treated as a supplier subject to the TBE service rules.

歐盟委員會在其關於TBE服務供應地的解釋性說明中澄清了第9a條的適用。有關這些註釋的鏈接，請參閱VAT導航器歐洲聯盟章節附錄15.2。
The European Commission clarifies the application of Article 9a in its Explanatory notes on the place of supply of TBE services. For a link to these notes, see Appendix 15.2 of the European Union chapter of the VAT Navigator.

2021年7月1日及以後來自第三國的貨物
Goods from Third Countries, on or After July 1, 2021

在2021年7月1日或之後，電子接口的促進者，如在線市場或平臺（“在線市場運營商”），就某些低價值的增值稅承擔責任。
從歐盟境外進口貨物的“遠程銷售”，或在歐盟境內由非歐盟境內設立的應稅人員向非應稅人員供應貨物。
《增值稅法》第3c條規定了這一要求，該條轉換了經修訂的《歐盟增值稅指令》第14a條（歐盟理事會指令下的“增值稅電子商務規則”）。2017年12月5日（星期二）。電子商務規則最初定於2021年1月1日在整個歐盟生效，但實施推遲了6個月。
如果在線市場運營商通過使用在線市場“促成”（定義如下），則該運營商將被視爲收到並提供貨物：
• 從歐盟以外的國家或地區銷售價值不超過150歐元的商品（”在線市場門檻”）；或
• 非在歐盟設立的應稅人員在歐盟境內向非應稅人員供應貨物。

On or after July 1, 2021, facilitators of electronic interfaces such as online marketplaces or platforms (“online marketplace operators”) are liable for VAT with respect to certain low value “distance sales” of goods imported from outside the EU, or the supply of goods within the EU to nontaxable persons by taxable persons not established in the EU.
This requirement is provided under Article 3c of the VAT Act, which transposes Article 14a of the EU VAT Directive, as amended (the “VAT e-commerce rules” under Council Directive (EU) 2017/2455 of December 5, 2017.) The e-commerce rules were initially due to come into force across the EU on January 1, 2021, but implementation was postponed by six months.
The online marketplace operator is deemed to have received and supplied goods if he or she “facilitates” (as defined below), through the use of an online marketplace:
• Distance sales of goods from countries or territories outside the EU with a value not exceeding 150 euros (the “Online Marketplace Threshold”; or
• Supplies of goods within the EU by taxable persons not established in the EU to nontaxable persons.

關於遠程銷售的更多信息，請參見第3.5節和第5.5節。
應稅網絡市場經營者發出或者運輸的貨物供應地，爲該經營者提供貨物的所在地。
受此規則約束的在線市場運營商負責計算、收取和匯出增值稅。它可以註冊一站式服務，以簡化其在多個司法管轄區的增值稅義務。
根據《增值稅法》第34條的規定，還必須保存企業使用其平臺銷售商品或服務的記錄。
記錄必須保存10年，從執行交易的年度結束算起。
“便利”是指使用電子接口，允許通過電子接口提供貨物供銷售的客戶和供應商接觸，從而通過該電子接口供應貨物。

For more information about distance sales, see Section 3.5 and Section 5.5.
The place of supply of goods dispatched or transported by a taxable online marketplace operator is the place where the operator supplied the goods.
An online marketplace operator subject to this rule is responsible to account for, collect and remit the VAT. It can register for the One Stop Shop to simplify its VAT obligations in multiple jurisdictions.
It must also maintain records of sales of goods or services made by businesses using its platforms, under Article 34 of the VAT Act. Records must be maintained for 10 years from the end of the year in which the transaction is performed.
To “facilitate” is to use of an electronic interface to allow a customer and a supplier offering goods for sale through the electronic interface to enter into contact, resulting in a supply of goods through that electronic interface.

但是，滿足以下所有條件的應稅人不被視爲便利供應貨物：
• 納稅人沒有直接或間接地規定供應貨物的任何條款和條件；
• 應課稅人士並無直接或間接參與授權客戶就已支付的款項收取費用；及
• 應稅人不直接或間接參與訂購或交付貨物。
此外，這些規則不適用於僅提供以下任何一項的應納稅人:
• 處理與貨物供應有關的付款；
• 商品的上市或廣告；或
• 在沒有任何進一步干預供應的情況下，將客戶轉向或轉移到提供銷售商品的其他電子接口。
根據修訂後的《增值稅法》第13a條，如果電子接口服務商被視爲供應商，納稅義務發生在接受付款的日曆月底。
根據《增值稅法》表二，向在線市場運營商交付貨物被視爲零稅率交易。
有關一站式商店和電子接口運營商的信息，請參閱第13.3節，有關跨境支付報告義務的信息請參見第10.3.5節。

However, a taxable person is not treated as facilitating a supply of goods where all the following conditions are met:
• The taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply of goods is made;
• The taxable person is not, either directly or indirectly, involved in authorizing the charge to the customer in respect of the payment made; and
• The taxable person is not, either directly or indirectly, involved in the ordering or delivering the goods.
Furthermore, these rules do not apply to a taxable person who only provides any of the following:
• The processing of payments in relation to the supply of goods;
• The listing or advertising of goods; or
• The redirecting or transferring of customers to other electronic interfaces where goods are offered for sale, without any further intervention in the supply.
Under Article 13a of the VAT Act, as amended, if an electronic interface facilitator is treated as the supplier, tax liability arises at the end of the calendar month in which payment is accepted.
The delivery of goods to the online marketplace operator is treated as a zero-rated transaction under Table II of the VAT Act.
For information on One Stop Shop and Electronic Interface Operators, see Section 13.3, and for information about reporting obligations on cross-border payments, see Section 10.3.5.

Q-NRI-NL-008
誰可以在荷蘭擔任財政代表？

A:
在荷蘭，所有居住在荷蘭並能在財政上確保銷售稅的企業家都可以擔任財政代表。
作爲一項規則，稅務顧問、律師和公證人等擔任財政代表。
此外，在進口稅務事宜上提供協助的貨運代理，即在海關過程中，也可以被任命爲代表。
對於經銷商，它通常是值得聘請一個專門的公司，可以代表你在幾個歐洲國家。
In the Netherlands, all entrepreneurs who are resident in the Netherlands and can financially secure the sales tax can act as fiscal representatives.
As a rule, tax consultants, lawyers and notaries, among others, act as fiscal representatives.
In addition, freight forwarders who provide assistance with incoming tax matters, i.e. during the customs process, can be appointed as representatives.
For dealers, it is usually worthwhile to hire a specialized company that can represent you in several European countries.

**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2022年9月摘要自Bloomberg Tax Database。
隨著時間推移，法規會發生變化，不同情況會有不同的選擇。
在選擇選項之前，請與我們聯系或諮詢您信任的專業人士。
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歡迎電郵: nl.tax.rd.tc@dalechen

聯絡我們:
Email：ams4ww@evershinecpa.com
或
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林幸穗協理 Director Anny Lin
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110

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